accounts

name	accounts
description	Use when managing bank account master data — IBAN (ISO-13616 mod-97 validated), BIC, account name, purpose (operating/payroll/tax/reserve/FX), GL cash account link, currency, country auto-derived from IBAN; separate from statement transactions. The cash-account master collection.
atomPath	bank/accounts
coordinate	bank/accounts · 7/descent · 05c0dbb2
contentUuid	c502f81c-4ec8-5be9-9c5e-bddf54326c7e
diamondUuid	40972207-9913-88e0-9bf5-1fe183c9f35e
uuid	05c0dbb2-bbe8-85d5-9214-905664312129
horo	7
bonds	{"in":["access","accounting","auth","bank","escrow","hooks","identity","party","reconciliations","runs"],"out":["access","accounting","auth","escrow","hooks","identity","party","reconciliations","runs"]}
typography	{"partition":"bank","bondDegree":0,"neighbors":[]}
standards	["EU-2002/58","EU-2015/847","EU-2015/849","EU-2019/1150","EU-2019/1152","EU-2019/1937","EU-2019/2161","EU-2019/770","EU-2019/771","EU-2022/1925","EU-2022/2065","EU-2022/2554","EU-2022/2555","EU-2022/868","EU-Intrastat-Reg-2019/2152","EU-Taxonomy-2020/852","IFRS IAS-7 statement-of-cash-flows cash-and-equivalents","ILO-C001","ISO-13616-1","ISO-13616-1:2020 iban","ISO-19011:2018 audit-trail bank-account-master","ISO-20022","ISO-20022 financial-messaging account-identification","ISO-4217","ISO-4217:2015 currency-codes","ISO-8601-1","ISO-9362","ISO-9362:2022 bic","SOX §404 internal-controls cash-management"]
bindings	[]
neighbors	{"wikilink":["access","accounting","auth","hooks","identity","party","runs"],"matrix":["access","accounting","auth","escrow","hooks","identity","party","reconciliations","runs"],"backlinks":["access","accounting","auth","escrow","hooks","identity","party","reconciliations","runs"]}
signatures	{"computationUuid":"5b41f9f5-8ea8-8bba-9124-fac80c8d148c","stages":[{"stage":"path","stageUuid":"60b94686-1fac-88a8-a05f-29a6cb9baafb"},{"stage":"trinity","stageUuid":"678579c9-a9a0-8961-b6af-a534b2a3a876"},{"stage":"boundary","stageUuid":"fd5c2d0f-8bf5-8bbd-af4b-56992b6fd353"},{"stage":"links","stageUuid":"1550b6cd-8401-8c89-ac53-91016a54c928"},{"stage":"horo","stageUuid":"cbb736f1-432b-856e-af26-1b95b60d9a76"},{"stage":"seal","stageUuid":"1920324e-3087-8b0e-8da1-cf127899a70b"},{"stage":"uuid","stageUuid":"190ee6ee-b59d-88f2-b12a-f5052e999727"}]}
version	2

bank-accounts

Bank Accounts — master data, separate from BankStatements (transactions).

This is the single-folder collection node: index.ts (schema + standards banners), co-located seed.ts (opening data) and index.test.ts (invariant checks) live here. One folder per collection ⇒ no scatter ⇒ no drift.

Standards

• ISO-13616-1:2020 iban
• ISO-9362:2022 bic
• ISO-20022 financial-messaging account-identification
• ISO-4217:2015 currency-codes
• IFRS IAS-7 statement-of-cash-flows cash-and-equivalents
• ISO-19011:2018 audit-trail bank-account-master
• SOX §404 internal-controls cash-management
• ISO-27001 A.5.23 cloud-service-tenant-isolation
• ISO-27002 §8.24 use-of-cryptography iban-bic-encryption

Composes: [[bank/accounts/payment/runs]] · [[accounting]] · [[access]] · [[auth]] · [[hooks]] · [[identity]] · [[party]].